Well, to tell the truth, I saw Borat with my wife and some of my family. All through the first half of the movie I was laughing my head off, but then it started to get to me. He would go in, lie to decent people who tried very hard to be nice to him, and then make fun of them. After a while, that got old. He would take their hospitality and mock them in return. So, yes, it was funny for a while, but morally bankrupt, to the point where I gradually ceased laughing and started to feel sick.
I have never, ever liked that form of humor.
It is cruel and evil, in my opinion.
Guileless people, who may only want to be nice to someone, lend a hand in their own way or simply don’t want to be rude find themselves used as an unwitting tool to be laughed at and ridiculed so some jerk can make money at their expense.
That kind of thing really pisses me off. It encompasses many aspects of human behavior that I detest.